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V0918-22 ·28 April 2022 ·consulta-vinculante Medium impact
Tax

No obligation to file VAT returns or issue invoices for exempt educational services only

A self-employed professional providing only VAT-exempt training services asks whether they must file Form 303 and issue invoices. The DGT rules that they are exempt from filing VAT returns and issuing invoices if their clients are not businesses or professionals.

In 6 key points

How it affects those involved

This ruling clarifies the administrative relief for sole traders providing exclusively exempt educational services to non-business end consumers, reducing their compliance burden regarding VAT filings and invoicing.

Lifecycle

2022-04-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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